Working methods

Abstract

The practical elements that have to be considered during the performance of the audit itself are discussed. In real terms this sets out the ‘toolkit’ employed by those who conduct audits.

The proposition of auditors working alone, in pairs or in larger multiple teams is considered, and the advantages and disadvantages reviewed.

Suggestions are made on the way that audit tasks are assigned and dealt with.

Questioning is dealt with under the headings what, why, when, how, where and who. Then the way questions are framed and the tactics to be employed during the questioning of auditees is examined and an example of use given.

Lastly the idea of ′show me′ is introduced and explained.